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Les Enjeux De L'Application Des Normes Ias-Ifrs : L'Etude Des Preparateurs Des Comptes, Une Perspective De Recherche Encore Inexploree

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  • Lambert Jerman

    (HEC Montréal - HEC Montréal)

Abstract

By arguing that IAS-IFRS standards may have supported the recent financial crisis, Bernard Colasse (2011b, 173) aims at refreshing the way academics look at financial reporting. Thanks to a theoretical discussion and a review of research dealing with the IAS-IFRS fair value accounting, we propose to put evidence that studying the preparation of accounts may be the way to finally answer to Bernard Colasse (2011b) call.

Suggested Citation

  • Lambert Jerman, 2015. "Les Enjeux De L'Application Des Normes Ias-Ifrs : L'Etude Des Preparateurs Des Comptes, Une Perspective De Recherche Encore Inexploree," Post-Print hal-01188736, HAL.
    • Handle: RePEc:hal:journl:hal-01188736
    Note: View the original document on HAL open archive server: https://hal.science/hal-01188736
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    References listed on IDEAS

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